Financial Data collected 20X1 20X2 Financial Department Note Cash Common Stock Accounts Receivable Retained earnings Inventories Prepaid Expenses Land Building China, Glass, etc. Accumulated depreciation Deferred income taxes ---Current Accounts payable Long-term debt Current portion of long-term debt Accrued Expense Marketable Securities 18,000 145,587 40,000 480,500 15,000 3,500 168,500 1,078,000 300,000 460,263 48,750 46,200 500,000 61,000 2,700 61,000 24,000 Business bank account balance at the end of the year 153,420 Common shares at the end of the year 60,000 Outstanding Accounts Receivable at the end of the year 589,100 Accumulated earning for previous years 73,000 Warehouse inventory balance at the end of the year 3,320 Advance payment for future 168,500 Land property balance at the end of the year 1,078,000 Building property balance at the end of the year 370,000 Other investment assets property 560,000 Total accumulated depreciation 48,600 Current deferred income tax owing 47,500 Owing balance at the end of the year 460,000 Total long-term loan borrowed from the bank 58,000 Current portion of the loan owing 3,200 Owing to utility providers 85,000 Investment in GIC and securities Required 1) Rearrange the Accounts order following the Balance Sheet Format 2) Calculate the sub-total for each category accounts on the Balance sheet 3) Calculate net working capital for 20x1 and 20x2 4) Calculate the amount change and percentage changes from 20x1 to 20x2. 5) Calculate the following ratio Current Ratio Acid Test Ratio A/R turn-over Ratio and Avg collection period Solvency Ratio Debt to Equity Ratio Asset turn-over Ratio